b.com.(computer applications)

PERIYAR UNIVERSITY

SALEM – 636 011

BACHELOR OF COMMERCE (COMPUTER APPLICATIONS)

CHOICE BASED CREDIT SYSTEM

B.COM.,(CA) (SEMESTER)

(With effect from 2008-2009 onwards)

1

B.COM.,(CA) (SEMESTER)

CHOICE BASED CREDIT SYSTEM

(With effect from 2008-2009 onwards)

I.ELIGIBILITY FOR ADMISSION:

Candidates seeking admission to the first year B.Com. – Computer Applications, shall

be required to have passed the Higher Secondary Examinations conducted by the Government

of Tamilnadu with Mathematics or Business Mathematics or computer science or statistics or

Business statistics as one of the subjects or an examination of any other university or

authority accepted by the Syndicate of Periyar University as equivalent thereto.

II. OBJECTIVES OF THE COURSE:

i)To provide the basic and essential knowledge regarding various activities under

taken and necessary to run socially responsible business organization.

ii)To impart certain basic skills and aptitude which will be useful in developing

entrepreneurship.

iii)To provide a global view of the several financial and other institutions and their

function which support the business system.

iv)To train the students in the application of computers in various business operation.

v)To develop the personality so as to become a responsible citizen with greater

awareness about the Indian society and its culture.

III.DURATION OF THE COURSE:

The course duration for the degree of B.Com., Computer Application shall extend

over a period of six semesters spread over three academic years with two semesters per year.

IV.ELIGIBILITY FOR THE DEGREE:

No candidate shall be eligible for the degree of B.Com. Computer Application unless

he/she has undergone the prescribed course of study for a period, not less than three academic

years in an institution approved by the University and has passed the prescribed examination

in all the subjects.

V.PASSING REQUIREMENTS:

A candidate shall be declare to have passed in each paper / practical where ever

prescribed if he / she secures not less than 40% of the marks prescribed for the examination

he / she shall be declare to have passed the whole examination. If he / she passes in all papers

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and practical wherever prescribed as per the scheme of examination and qualified for the

degree.

VI.EVOLUTION PATTERN:

For the conduct of university examinations in practicals, the university will appoint

one external examiner and one internal examiner, will conduct the examinations and award

the marks on the same day and forward the same to the university.

The duration of University Examinations for theory and practical subjects shall be

three hours. The maximum marks for each theory or practical are 100.

VII.ELIGIBILITY FOR EXAMINATION:

A candidate will be permitted to appear for the University Examinations held at the

end of the each semester only on securing a minimum attendance 75% and that the candidate

conduct has been satisfactory. It shall be open to grant exemption to candidate for valid

reason subject to usual conditions.

VIII.CLASSIFICATION OF SUCCESSFUL CANDIDATES

Successful candidates passing the examinations for core-courses (main and allied

subjects) and securing the marks 1) 60% and above and 2) 50% and above but below 60% in

the aggregate shall be declare have passed the examination in First and Second class

respectively. All other successful candidates shall be declare to have passed the examination

in Third class.

Candidates who obtain 75% of marks in aggregate shall be declared to have passed

the examination in First Class with Distinction provided they pass all the examinations

prescribed for the course at the first appearance.

Candidates who pass all the examinations prescribed for the course in the first

instance and within a period three academic years from the year of admission to the course

only are eligible for University Ranking.

EXAMINATIONS:

University Examinations will be conducted in all the theory and practical subjects of

study for the first year and for all the semester both in November/April.

PROCEDURE IN THE EVENT OF FAILURE:

If a candidate fails in a particular subject, he/she may reappear for the University

Examination in the subject in subsequent semesters and obtain passing marks.

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IX.COMMENCEMENT OF THIS REGULATION:

These regulations shall take effect from the academic year 2008-09, i.e., for students

who are to be admitted to the first year of the course during the academic Year 2008-09 and

thereafter.

4

B.COM (CA)

HOUR AND CREDIT ALLOCATION

PART PAPER SUBJECT HOURS CREDITS

SEMESTER-I

I 1 TAMIL 6 3

II 2 ENGLISH 6 3

III CORE:

3 Principles of Accountancy 5 4

4 Business Communication 5 4

IV ALLIED:

5 Business Application Software 6 4

IV 6 Value Education 2 2

SEMESTER-II

I 7 Tamil 6 3

II 8 English 6 3

III CORE:

9 Financial Accounting 5 4

10 Computer Practical – 1 (MS-

Office and Tally)

5 4

IV ALLIED:

11 Fundamentals of Computer and

Tally

6 4

IV 12 Environmental Studies 2 2

SEMESTER-III

III CORE:

13 Business Law 5 4

14 Corporate Accounting - I 6 4

SKILL BASED ELECTIVE

PAPER

15 Marketing I 2 2

16 Advertising II 2 2

17 Salesmanship III 2 2

18 Database Management System 5 4

IV ALLIED:

19 Business Statistical Methods 6 4

20 Non Major Elective Paper-I:

Principles of Marketing -I

2 2

SEMESTER-IV

III CORE:

21 Corporate Accounting – II 6 5

22 E-Commerce 5 4

23 Computer Practical (Oracle) 5 4

SKILL BASED ELECTIVE

PAPER

5

24 Business Environment IV 2 2

25 Indian Financial System V 2 2

26 Personal Management VI 2 2

IV ALLIED:

27 Business Statistical Decision

Techniques

6 5

V

28 Non-Major Elective Paper-II

Principles of Marketing-II

2 2

SEMESTER-V

III CORE:

29 Cost Accounting 6 5

30 Auditing 6 5

31 Income Tax Law and Practice –I 6 5

32 Software Development 6 4

33 Elective Paper I: 6 5

V Extension Activities (NCC,NSS,YRC & Others)

- 2

SEMESTER-VI

III CORE:

34 Management Accounting 6 5

35 Entrepreneurial Development 6 5

36 Income Tax Law & Practice – II 6 5

37 Commerce Practical 6 4

38 Elective Paper II 6 5

Total 140

6

B.COM (CA)

SCHEME OF EXAMINATIONS

Part Paper Subject Duration

(Hours)

External

Marks

Internal

Marks

Total

Marks

SEMESTER-I

I 1 TAMIL 3 75 25 100

II 2 ENGLISH 3 75 25 100

III CORE:

3 Principles of Accountancy 3 75 25 100

4 Business Communication 3 75 25 100

IV ALLIED:

5 Business Application Software 3 75 25 100

IV 6 Value Education 3 75 25 100

SEMESTER-II

I 7 Tamil 3 75 25 100

II 8 English 3 75 25 100

III CORE:

9 Financial Accounting 3 75 25 100

10 Computer Practical – 1 (MS-Office and

Tally) 3 75 25 100

IV ALLIED:

11 Fundamentals of Computer and Tally 3 75 25 100

IV 12 Environmental Studies 3 75 25 100

SEMESTER-III

CORE:

13 Business Law 3 75 25 100

14 Corporate Accounting-I 3 75 25 100

SKILL BASED ELECTIVE PAPER

15 Marketing I 3 75 25 100

16 Advertising II 3 75 25 100

17 Salesmanship III 3 75 25 100

18 Database Management System 3 75 25 100

ALLIED:

19 Business Statistical Methods 3 75 25 100

20 Non Major Elective Paper-1

Principles of Marketing -I

3 75 25 100

SEMESTER-IV

III CORE:

21 Corporate Accounting – II 3 75 25 100

22 E-Commerce 3 75 25 100

23 Computer Practical (Oracle) 3 75 25 100

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SKILL BASED ELECTIVE PAPER

24 Business Environment IV 3 75 25 100

25 Indian Financial System V 3 75 25 100

26 Personal Management VI 3 75 25 100

ALLIED:

27 Business Statistical Decision

Techniques

3 75 25 100

28 Non Major Elective Paper-1I

Principles of Marketing -II

3 75 25 100

SEMESTER-V

CORE:

29 Cost Accounting 3 75 25 100

30 Auditing 3 75 25 100

31 Income Tax Law and Practice 3 75 25 100

32 Software Development 3 75 25 100

33 Elective Paper I: 3 75 25 100

V Extension Activities (NCC,NSS,YRC

& Others) - - - -

SEMESTER-VI

CORE:

34 Management Accounting 3 75 25 100

35 Entrepreneurial Development 3 75 25 100

36 Income Tax Law & Practice II 3 75 25 100

37 Commerce Practical 3 75 25 100

38 Elective Paper II 3 75 25 100

ELECTIVES

Any one of the following groups

Group A 1. Fundamentals of Insurance 3 75 25 100

2. Indian Financial System 3 75 25 100

Group B 1. Office Organisation 3 75 25 100

2. Secretrarial Practice 3 75 25 100

Group C 1. Principles and ractice of

Co-operation

3 75 25 100

2. Co-operative Law 3 75 25 100

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PART – III - PAPER – III - PRINCIPLES OF ACCOUNTANCY

UNIT – I

Introduction – Accounting Concepts and Conventions – Journal – Ledger Subsidiary

books – Trial Balance.

UNIT – II

Final Accounts of a Sole Trader – Adjustments.

UNIT – III

Final Accounts of non trading concerns – Receipts and Payments Account – Income

and Expenditure Account and Balance Sheet.

UNIT – IV

Average Due Date – Account Current – Bank Reconciliation Statement.

UNIT – V

Depreciation – Methods – Fixed – Diminishing – Annuity – Depreciation Fund –

Provision and Reserves.

Note: Distribution of marks – Problem 80% and Theory 20%

TEXT BOOKS:

1.Financial Accounting – R.L.Gupta and V.K.Gupta –

Sultan Chand & Sons, New Delhi.

2.Financial Accounting – S.P.Jain and K.L.Narang –

Kalyani Publishers, Ludhiana.

REFERENCE BOOKS:

1.Financial Accounting – Reddy and Murthy – Margham

Publications, Chennai-17.

2.Financial Accounting– Dr.S.Ganesan and Kalavathi –

Tirumalai Publications, Nagarkovil.

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PART – III - PAPER – IV - BUSINESS COMMUNICAITON

UNIT - I

Meaning of Communication – Objectives – Media – Barriers. Need and Functions of

Business Letter – Effective Business Letter – Layout and Kinds of Business Letter.

UNIT - II

Letters of Enquiry – Replies, Offer and Quotations – Orders – Execution –

Cancellation.

UNIT - II

Complaints and Adjustments – Circular Letters – Status Enquiries – Collection

Letters.

UNIT - IV

Bank Correspondence – Insurance Correspondence – Agency Correspondence –

Applications for jobs.

UNIT - V

Company Correspondence – Correspondence with Shareholders – Agenda – Minutes

– Report Writing – Types – Characteristics of Good Report – Report of Individuals.

TEXT BOOK:

1. Effective Business English

and Correspondence. - Pattan Chetty and Ramesh, M.S.,

REFERENCE BOOKS:

1.Comercial Correspondence – R.S.N.Pillai and Bagavathi.

2.Text Book of Business

Communication – Chappel.

3.Business Communication – Premavathi

4.Business Communication – Rajendera Paul and Korla Halli.

5.Business Communication

Strategies – M.M.Moniply, The McGraw

Hill Companies, UP.

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PART – IV - PAPER – V - BUSINESS APPLICATION SOFTWARE

UNIT – I

Itroduction to Microsoft Office – MS Word – Creating and Editing Documents –

Menus, Commands, Toolbars and Icons—Formating document – Creating Tables – Mail

Merger.

UNIT – II

MS Excel : Spreadsheet Overview – Menus, Toolbars, Icons-Creating worksheets –

Editing and Formating – excel Formulas and Functions – Creating a Chart Data Forms, Sort,

Filter.

UNIT – III

MS Power Point – Introduction – Menus – Toolbars – Text and Formats – Animation,

Art and Sound – Making the presentation template.

UNIT – IV

MS Access : Database overview – Creating a database – Modifying table and Creating

form – Query – Creating reports – Mailing Labels.

UNIT – V

MS front Page :Introduction – Create and Manage Complete web sites – Format web

sites – Creating a Web page with without wizard.

TEXT BOOKS:

1. MS Office 2000 For Every One - Vikas Publishing House

Pvt.Ltd., Sanjay Saxena.

2. MS Office 2000 Professional

Fast & Easy – June Slton, BPB Publications.

3. Guide to MS Office 2000 PH .- I Loura Acklen.

4. The ABC & MS Office

Professional Edition - Guy Hart-Davis.

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II SEMESTER

PAPER – IX - FINANCIAL ACCOUNTING

(With Effect from 2009-10 onwards)

UNIT-I

Branch Accounts – Dependent Branches – Stock and Debtors System. Departmental

Accounts – Basis of allocation of Expenses – Inter departmental Transfers.

UNIT-II

Single Entry System – Statement of affairs – Conversion Method.

UNIT-III

Hire Purchase System – Hire Purchase Trading Account – Instalment System.

UNIT-IV

Partnerhsip Accounts I – Admission – Retirement – Death of a Partner.

UNIT-V

Partnerhsip Accounts II - Dissolution – Insolency of a partner and all partners – Rule

in Garner Vs Murray.

Note: Distribution of Marks : Problems 80% and Theory 20%.

Text Books:

1.Financial Accounting – R.L.Guptha and V.K.Guptha, Sultan

Chand and Sons, New Delhi.

2.Financial Accounting – S.P.Jain and Narang, Kalyani Publishers, Ludhiana.

Reference Books:

1.Financial Accounting – Reddy and Murthy – Margham Publications, Chennai – 17.

2.Financial Accounting – Dr.S.Ganesan and Kalavathi,

S.R.Elangovan,Tirumalai Publication, Nagercoil.

3.Financial Accounting – Narayanaswamy, PHI Learning A Managerial Perspective,

Private Limited, New Delhi, 3rd ed.

4.Financial Accounting - Mukherjee & Hanif, McGraw Hill Companies, UP

12

PAPER – X - COMPUTER PRACTICAL – I - (MS-OFFICE & TALLY)


WINDOWS

Windows Explorer.

Main & Accessories.

MS-OFFICE

MS.WORD:

1. a. Starting MS-WORD, Creating, Saving, Printing (with options), Closing and Exiting.

b. Study of Word – Menu / toolbars.

2. a. Create a document, save it and edit the document as follows:

i) Find and Replace options.

ii) Cut, Copy, Paste options.

iii) Undo and Redo options.

b. Format the document:

i) Using Bold, Underline and Italic.

ii) Change Character size sing the font dialog box.

iii) Formating paragraph: Center, Left aligns & Right align

iv) Changing paragraph and line spacing, Using Bullets and Numbering in

Paragraphs.

v) Creating Hanging Paragraphs.

3. Using tap settings enhancing the documents (Header, Footer, Page Setup, Border,

Opening & Closing Toolbars, Print Preview).

4. Creating Tables in a document, Selecting Rows & Column sort the record by

using tables format painter and Auto Format.

5. Drawing flow chart using (creating main document, data source, inserting merge

fields and veiwing merge data, viewing and printing merged letter, using mail merge to

print envelope creating mailing labels).

MS-EXCEL

1. a. Create a worksheet, moving/ copying/ inserting/ deleting rows and columns (usage of

cut, paste, commands, copying a single cell, copying a range of data, filling up a cell.

Undo command, inserting a row, column, deleting rows and columns).

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b. Formating work shets.

1. Bold style.

2. Italic style.

3. Font size changing.

4. Formatting numbers (Auto fill, Selection Command, Currency format, Currency

Syllabus).,

5. Specifying percentage (%) Scientific notations.

6. Drawing border around cells.

7. Printing a work sheet (Pring preview, Margin Setting, Header, Footer).

2. a. Database Concept: database, record field and filed name – creating

and sorting a data base and maintaining a database (data form).

b. Using auto filter, advanced filter

c. Creating subtotals and grad totals - using database fucntions.

3. Creating charts

i) Using chart wizard (five steps)

ii) Changing the chart type (Pie,Bar, Line)

iii) Inserting titles for the axes X. Y

iv) Changing colors.

v) Printing charts.

4. a. Using date, time, maths functions:

i) entering current data.

ii) Using date arithmetic (adding and subtracting dates)

iii) Date functioins (day, month, second)

b. Math Functions

i) SUM, COUNT, AVERAGE

ii) MAX, MIN

iii) STDDEV, VAR

iv) ABS, EXP, INT

v) LOG 10 AND LOG

vi) MOD, ROUND, SORT

vii) Using auto sum

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c. Logical and Financial Functions

i) Logical (IP / AND / OR / NOT)

ii) Financial (PMD, FV, NPER, RATE)

5. i) Creating and running a macro.

ii) Assigning button to a defined macro.

iii) Editing a macro.

MS-POWER POINT:

1. Creating a presentation using auto content wizard.

2. Different views in power point presentation.

3. Setting animation effects / grouping / ungrouping / cropping power / point objects.

4. Printing a presentation / Importing – Exporting files

5. Creationg an organisation chart in Power Point.

MS-FRONTPAGE:

Creating Web Pages

DOS:

1. Internal Commands.

2. External Commands.

3. Bath File Creation.

4. Configuration system file.

TALLY:

1. Company Information

a. Company creation

b.Select Company

c. Shut Company

d. Alter Company

e. Split Company Data

f. Backup and Restore

2. Gateway of Tally

a.Accounts info

i) Groups

ii) Ledgers

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iii) Voucher Types

b. Inventory info

i) Stock Group

ii) Stock Category

iii) Stock item

iv) Unit of Measures

v) Godown

c. Accounting Vouchers

d. Inventory Vouchers

3. Statutory and Taxation

a. Value Added Tax (VAT)

b. Tax Deducted at Source (TDS)

c. Tax Collected at Source (TCS)

d. Service Tax

4. Display

a. Trial Balance

b. Day Book

c. Accounts Book

d. Statement of Accounts

e. Inventory Books

f. Statement of Inventory

g. Statutory Info

h. Statutory Reports

i. Cash flow and Fund flow Statements

16

PAPER – XI - FUNDAMENTALS OF COMPUTER AND TALLY


UNIT – I

Introduction to Computers – Classification of Digital Computer Systems – Anatomy

of a Digital Computer – Memory Units – Input Devices – Output Devices – Auxilary Storage

Devices.

UNIT-II

Computer Software – Programming Languages – Operating Systems – Computer

Networks – Internet – Electronic Mail.

UNIT-III

Introduction to Tally – Company Creation – Alter – Display – Accounts info – Ledger

Creation – Voucher Creation – Bank Reconciliation Statement – Billwise Details – Cost

Centre and Cost Category – Multi Currency – Interest calculation – Budgets and Credit

Limits – Day Book.

UNIT-IV

Inventory info – Stock Group – Stock Category – Stock Item – Unit of Measures –

Godowns – Inventory vouchers – Re-order level and status – Batch-wise Details – Bill of

Material.

UNIT-V

Statutory and Taxation – Value Added Tax (VAT) – Tax Deducted at Source (TDS) –

Tax Collected at Source (TCS) – Service Tax – Security Control and Tally audit – Export and

Import – Backup and Restore – Open Database Connectivity.

Text Books:

1. “Fundamentals of Computer Science and Communication Engineering”. Alexix Leon,

Mathew’s Leon, Vikas Publishing House, New Delhi, 1998.

2. Tally 9.0 – A complete Reference – Tally Solutions (P) Limited.

17

II Year - III SEMESTER

PAPER – XIII - BUSINESS LAW

UNIT – I

Commercial Law – Introduction – Sources Nature and Kinds of Contract – Elements

of a Valid Contract – Formation of Contract.

UNIT – II

Contingent Contract Quasi Contract – Performance of a Contract – Discharge of a

Contract – Remedies for breach of Contract.

UNIT – III

Contract of Indemnity and Guarantee – Bailment – Pledge.

UNIT – IV

Agency – Creation of Agency – Kinds of Agent – Rights and Duties of Principal and

Agent - Relation of Principal and third parties – Termination of Agency.

UNIT – V

Sale of goods – Sale and Agreement to sell – Condition and Warranties – Transfer of

Property – Transfer of title – Performance - Remedies for breach – Unpaid Seller - Rights of

unpaid seller – Auction sale – Rules relating delivery of goods.

TEXT BOOKS:

1.Commercial Law - N.D.Kapoor,

Sultan Chand & Sons, New Delhi.

2.Business Law - R.S.N.Pillai and Bagavathi,

S.Chand & Co., New Delhi. REFERENCES:

1.Commercial Law - M.C.Shukla,

S.Chand & Sons, New Delhi.

2.Business Law - M.C.Kuchal

3.Business Law - PC Tulsian, The McGraw

Hill Companies, UP.

18

PAPER – XIV - CORPORATE ACCOUNTING - I

UNIT – I

Issue of Equity Shares – At par, at premium and at discount – Forfeiture and Re-issue.

UNIT – II

Issue of preference shares – Redemption of Preference Shares

UNIT – III

Issue of Debentures and Redemption of Debentures – Various Methods of

Redemption.

UNIT – IV

Underwriting of Shares – Valuation of Goodwill and shares.

UNIT – V

Profits prior to incorporation – Preparation of Final Accounts of Companies.

Note: Distribution of Marks – Problems 80% and Theory 20%

TEXT BOOK:

Advanced Accountancy - R.L.Guptha & Radhaswamy

Reddy & Murthy,

Margham Publication, Chennai. REFERENCE BOOKS: 1.Advanced Accountancy - S.P.Jain & K.L.Narang.

2.Advanced Accountancy - M.C.Shukla & T.S.Grewal.

3.Corporation Accounting - S.N.Maheswari, Vikas Publishing

House.

PAPER – XV - PRINCIPLESS OF MARKETING

UNIT – I

Definition and Meaning of Marketing – Modern concept of marketing – marketing

and selling – marketing functions – Buying – Transportation – Warehousing – standardization

– Grading – Packaging.

UNIT – II

Buyers behaviour – Buying motive – market segmentation – marketing strategies –

product planning and development – introduction of a new product.

UNIT – III

Product Life cycle – Product Diversification – pricing methods.

UNIT – IV

Promotional methods – Advertising – Publicity – personal selling - Sales promotion.

19

UNIT – V

Marketing Research – Importance in Marketing decisions – marketing of industrial

products – marketing of consumer products – marketing of services – marketing of

agricultural products.

TEXT BOOK:

Marketing – Rajan Nair, Sultan Chand and Sons.

REFERENCE BOOKS:

Marketing Management – Sherlekar.S.A.

Marketing Management – V.S.Ramasamy and S.Namakumari

-Macmillan.

PAPER – XVI - DATE BASE MANAGEMENT SYSTEM

UNIT – I

Introduction : Database system Application – Database system Vs File systems –

View of Data – Data Model – Database Languages – Database Users an Administrators –

Transaction Management – Database System Structure. Data Model: ER-Model – Basic

Concepts – Constraints – Keys – Design Issues – Entity Relationship Diagram – Weak Entity

set – Extended ER Features.

UNIT – II

Relational Model : Structure of Relational Databases – Relational Algebra –

Modification of the database Views – Tuple Relation calculus – Domain Relational calculas.

SQL: Background – Basic Structure – operations – Aggregate functions – Null Values –

Neste. Sub queries – Views – Complex Queries – Modification of the database – Joined

Relation – Data definition language, Other relation languages: Query by example –

Modifications of database.

UNIT – III

Integrity and Security: Domain Constraints – Referential integrity – assertions –

Triggers – Security and Authorization – Authorization in SQL – Encryption and

Authentication.

Relational Database Design: First Normal form – Pitfalls in relational database design

– Functional Dependencies – Decomposition – Desirable Properties of Decomposition –

Boyce Code Normal Form (BCNF) – Third Normal Form – Fourth Normal Form.

20

UNIT – IV

Databse system Architectures: Centralized and Client – Server Architectures – Server

System Architectures- Parallel Systems – Distributed Systems – Network types. Distributed

Databases: Homogeneous and Hetrogeneous Databases – Distributed Data Storage –

distributed transactions – Commit Protocols- Availability – Hetrogeneous Distributed

Databases – Directory Systems.

UNIT – V

Network Model: Basic Concept – Data Structure Diagrams – DBTG CODASYL

Model – DBTG Data Retrieval Facility – DBTG Update Facility – DBTG set Processing

facility – Mapping of networks to files.

Hierarchical Model: Basic concepts – Tree Structure Diagram – Data Retrieval

Facility – Update Facility – Virtual Records – Mapping of Hierarchies to files.

TEXT BOOK:

1. “Data system concepts” - Silberschatz, Korth, Sudarshan, 4th Edition.

- Mc Graw Hill International Edition.

PAPER – XVII - BUSINESS STATISTICAL METHODS (ALLIED)

UNIT – I

Introduction – Collection and Tabulation of Statistical data – Frequency Distribution –

Measure of Central Tendency – Mean, Median, Mode, Harmonic Mean and Geometric Mean,

Combined Mean.

UNIT – II

Measures of Dispersion – Range – Quartile deviation – Mean Deviation – Standard

Deviation and their Co-efficient. Measure of Skewness – Karl Pearson and Bowley’s Co-

efficient of skewness.

UNIT – III

Correlation – Types of Correlation – Measures of Correlation – Karl Pearson’s co-

efficient of correlation – Spearman rank correlations co-efficient.

Simple regression analysis – Regression equation, Fitting of Regression lines –

Relationship between Regression Co-efficient and Correlation co-efficient.

21

UNIT – IV

Index Number, Definition of Index Numbers, Uses problems in the constructions of

index numbers. Simple and Weighted Index numbers. Chain and Fixed base index – Cost of

living index numbers.

UNIT – V

Analysis of Time Series – Definition – Components of Time Series, Uses, Measures

of Secular trend, Measure of Seasonal Variation. Method of simple average only.


TEXT BOOK: 1.Business Statistics - P.A.Navanithan

REFERENCE BOOKS:

1.Statistical Methods - S.P.Guptha

2.Statistics - D.C.Sanchati and V.K.Kapoor.

3.Elements of Statistics - Donald R.Byrkt.

IV SEMESTER

PAPER – XVIII - COMPANY LAW

UNIT – I

Meaning and Definition of a joint stock company – Features – kinds of companies –

Differences between private and public companies.

UNIT – II

Formation of a company – Promotion – Memorandum of Association and its contents

– Articles of Association and its contents – Certificate of incorporation and commencement

of business.

UNIT – III

Prospectus – its contents – statement in lieu of prospectus – consequences of

Misstatements in a Prospectus – kinds of Shares and Debentures.

UNIT – IV

Company management – Appointment, rights and duties of Managerial Personnel –

Meetings – Resolutions.

UNIT – V

Winding up of a company – Types of winding up – consequences of winding up.

TEXT BOOK: 1.Company Law – N.D.Kapoor, Sultan Chand & Sons.

22

REFERENCE BOOKS:

1.Company Law - Avatar Singh

2.Company Law - P.Saravanavel

3.Principles of company Law – N.C.Shukla & S.S.Gulshan.

PAPER – XIX - CORPORATE ACCOUNTING – II

UNIT – I

Amalgamation as per AS-14, Absorption and External Reconstruction.

UNIT – II

Alteration of Share capital – Internal Reconstruction- Liquidator’s Final statement of

accounts.

UNIT – III

Accounts of Banking Companies – (New Format)

UNIT – IV

Accounts of Insurance Companies Life, Fire and Marine (New Format)

UNIT – V

Accounts of Holding Companies (Excluding inter-company holdings).

Note: Distribution of Marks – Problems 80% and Theory 20%

TEXT BOOKS:

Advanced Accountancy - R.L.Guptha and Rathaswamy, Jain &

Narang, Reddy & Murthy. REFERENCE BOOKS:

Advanced Accountancy- M.C.Shukla and T.S.Grewal,

Corporate Accounting - S.N.Maheswari-Vikas Publishing House.

PAPER – XX - E-COMMERCE UNIT – I

Information Technology and Business – Electronic Commerce: Electronic commerce

– Electronic data Interchange – Value added Networks – Electronic Commerce over the

Internet – Commerce net PCs and Networking: Networking – Communication Media,

Electronic Mail: Computer Communications Systems – ISO’s Open System Interconnection

model – Electronic Mail – The X.400 Message Handling System – Internal Mail – E-mail

Security – X.500 Directory Services – Mail User agent.

23

UNIT – II

The Internet: A Brief Introduction – Internet Communication protocols – Internet

Services and Resources – Internet Mail – Internet Search – Concerns about the Internet –

Browsers – Hypertext Markup Language – Java – The Java Electronic commerce Frame work

– Internet 2 Intranets: Intranet Services – Intranet Implementation – The Web master

Electronic Data Interchange: Electronic data Interchange :- Costs and Benefits – Components

of EDI Systems – EDI Implementation issues Legal aspects.

UNIT – III

The UN/EDIFACT Standard: Introduction – An EDIFACT Message – Interchange

structure – UN / EDIFACT Message Directories. The Internet and Extranets for Electronic

Commerce: E-Commerce – Commerce over the Internet – Commerce over Extranets.

Identification and Tracking Tools for Electronic Commerce: The EAN System – EANCOM –

ARTICLE NUMBERING – BARCODING – The Serial shipping container code and the

EAN Label – EAN Location Numbers – How it works: Warehousing Example. Internet

Bandwidth and Technology Issues: Bandwidth Issues – Technology Issues for the Internet /

NII – NII Standards – NII Services Actors in the NII – NII Agenda – GII.

UNIT – IV

Security Issues: Security Concerns – Security Solutions – Electronic Cash over the

Internet – Security and UN / EDIFACT Messages – Internet Security – Guidelines for

Cryptography policy. Business Process Reengineering: Introduction – Approach to BPR –

Strategic alignment model – BPR methodology. Management of Change: Change

Management – Change Management in Public administration – The implementation Plan.

UNIT – V

Legal Issues: Legal Issues – Risks: Paper document Vs Electronic document –

Technology for Authenticating an Electronic document – Laws for E-Commerce – EDI

Interchange agreement – Legal Issues for Internet Commerce. Case Studies: EDI in Indian

customs, US electronic procurement, Banks and EDI Pilot Project in the Automotive

Industry.

TEXT BOOK:

“E-Commerce – The cutting edge of Business”

Kamalesh K Bajaj and Debjani Nag TMH, New Delhi.

24

PAPER – XXI - COMPUTER APPLICATIONS PRACTICAL – II (ORACLE)

1,Table Creation.

2.Use and Application of SELECT and INSERT Statements.

3.Use of Simple queries.

i)Comparison operators (e.g. = .1 =, <, IN, NOT IN, ANY BETWEEN, LIKE IS, NULL etc)

ii)Logical Operators (NOT, AND, OR)

iii)Sorting.

4.Sing row functions:

i)Character

ii)Number

iii)Data

iv)Conversion

5.GROUP FUNCTIONS:

i)Group By

u)Having Clause.

6.Querying multiple tables:

i)Join, methods: Join, Equi – Join, Quter Join /

ii)Set Operators: Union, Union all, Intersection, minus.

7.Built-in functions of SQL

Number functions, Number group functions, count functions, character and Data functions.

8.Update operation using SQL.

PAPER – XXII - BUSINESS STATISTICAL DECISION TECHNIQUES (ALLIED)

UNIT – I

Matrix : Definitions – Operations on Matrix – determinant of Matrix. Inverse of a

Matrix (Ad-joint Method only) – Application: Solving of Linear equations – Matrix inverse

Method; Crammers Method.

UNIT – II

Sequence and Series – Arithmatic Progression and Geometric Progression.

Interpolation : Bionomial Expansion method; Newton’s Forward and Backward

Method, Largrange’s Method.

25

UNIT – III

Probability; Definition – Addition and Multiplication theorems – Conditional and

Probability – (Simple Problem only).

UNIT – IV

Linear Programming – Formation of LPP, Solution to LPP – Graphical simplex

method – BIG – M method.

UNIT – V

Transportation Problem – North West Corner method – Matrix minima (or) Least cost

method – Vogel’s Approximation method – MODI Method.

Assignment Problem – Balanced Hungurian Assignment method.


TEXT BOOKS:

1.Business Statistics – P.A.Navanithan

BOOKS FOR REFERENCE:

1.Business Statistics and S.P.Guptha, Dr.P.A.Guptha,

Operation Research – Dr.Manmohan.

2.Business Mathematics – Mr.Vittal.

V SEMESTER

PAPER – XXIV - COST ACCOUNTING

UNIT – I

Cost Accounting – Meaning, Scope, objectives - advantages and limitations – Difference

between cost accounting and financial accounting – Elements of cost – preparation of cost

sheet.

UNIT – II

Material Management – Purchase procedure – Various stock levels – Economic order

quantity – Bin card and stores ledger – Pricing of issues – FIFO, LIFO, Simple Average and

weighted average methods.

UNIT – III

Labour cost – Importance – Various methods of labour cost control – methods of wage

payment – various incentive schemes – labour turnover.

26

UNIT – IV

Overheads – Classification – apportionment of overheads – redistribution of overheads –

absorption of overheads – calculation of machine hour rate.

UNIT – V

Process costing – normal loss - abnormal loss and abnormal gain – Joint product and by

products.


TEXT BOOKS:

Cost Acounting - Jain & Narang,

Kalyani Publishers Ludhiana.

Cost Accounting - Reddy & Hari Prasad Reddy,

Margham Publications, Chennai-17.

REFERENCE BOOKS:

Cost Accounting - Maheswari, Sultan chand & sons,

New Delhi.

Cost Accounting, - Rillai & Bagavathi, Sultan Chand &

sons, New Delhi.

Cost Accounting - Jawaharlal, The McGraw Hill

Companies, UP.

PAPER – XXV - AUDITING

UNIT – I

Introduction – meaning and object of audit – difference between auditing and

accountancy – kinds of audit – advantages and limitations of audit – audit programmes and

working papers.

UNIT – II

Internal control – Meaning and object – Internal check – Meaning and object –

Internal control regarding cash purchases, sales, payment of wages.

UNIT – III

Vouching – meaning – objects – features of good voucher – procedure and importance

– vouching of cash transactions – verification of assets and liabilities.

UNIT – IV

Auditor – Qualification, Appointment, Disqualification, Removal, Duties, Power,

Liabilities and Remuneration.

27

UNIT – V

Specialized audits - Charitable Institutions, Club, Cinema Theatre, Educational

Institutions, Hospital, Hotel.

TEXT BOOK:

A text book of practical auditing – B.N.Tandun.

REFERENCE BOOK:

Auditing - Dinker Pagare – Sultan Chand & Sons,

New Delhi.

Auditing - R.C.Bhatia.

PAPER – XXVI - INCOME TAX – LAW AND PRACTICE - I

UNIT – I

Basic concepts – Assessee – person – previous year – assessment year – Income –

Casual income – Gross total income – Total income.

UNIT – II

Basis of charge – scope of total income – residence and tax liability – incomes which

do not form part of total income.

UNIT – III

Heads of income – income under salaries – definition, features – computation of

salary income – PF – allowances – perquisites – other items included in salary – deduction

under salary – tax – rebate, relief of income tax.

UNIT – IV

Income from House property – Definition – Basis of charge – exempted HP incomes –

computation of income from HP – Gross annual value – net annual value – deductions – let

out and self – occupied houses.

UNIT – V

Definition of business and profession - Profits and gains business and profession ––

income chargeable under profits and gains – deductions – specific allowances – deemed profit

– computation of business income and professional income – depreciation.


TEXT BOOKS:

1) Income tax law and practice - V.P.Gaur & Narang,

Kalyani Publishers, Ludhiana.

2)Income Tax Law and Practice-A.Jayakumar & N.Hariharan

28

Vijay Nicole Imprints (P) Ltd.,

Chennai – 37.

3)Income Tax Law and Practice-Dr.H.C.Mehrotra

REFERENCE BOOKS:

1) Income Tax Theory,

Law & Practice – T.S.Reddy & Hari Prasad

Reddy, Margham Publications,

Chennai – 17.

2)Dinkar Pagare – Income Tax Law and Practice,

Sultan Chand & Sons,

New Delhi.

PAPER – XXVII - SOFTWARE DEVELOPMENT WITH VISUAL PROGRAMMING

UNIT – I

Starting a new project – The properties of window – Common form properties – Scale

properties – Color properties – Making a form responsive – Printing a visual representation of

a form – types – creating stand – alone windows programs – The toolbox – creating controls

– The name - Control name property – properties of command buttons – simple event

procedures for command buttons – access keys – Image controls – Text boxes – labels –

Navigating between controls – Message boxes – The Grid – The ASCII representation of

forms.

UNIT – II

Statements in Visual Basic – Variables – Setting properties with code – Data Types –

Working with variables – More on strings – More on numbers – Constants – Input boxes –

Displaying information on a form – The form function – Picture boxes – Rich Text Boxes –

The Printer Object – Determination loops – indeterminate loops – Making decisions – Select

case – Nested If-Then’s – The GoTo – String functions – Numeric Functions – Date and

Time functions – financial functions.

UNIT – III

Function procedures – sub procedures – Advanced uses of procedures and functions –

Using the Object Browser to Navigate among your subprograms – List: One-dimensional

arrays – Arrays with more than one dimension – Using Lists and array with functions and

procedures – The new array-based string – Records - User-Defined Types.

29

UNIT – IV

The with statement – Enums – Control arrays – List and Combo Boxes – The Flex

grid control – Code Modules: Global Procedures – The Do Events Function and Sub Main –

Accessing Windows function – Error Trapping – Creating an Object in Visual Basic –

Building your own classes.

UNIT – V

Crystal and data reports: crystal reports – data reports – creating multiple reports.

ActiveX: objectives – registering on Active X control – ActiveX and Web pages-sample

application in VB like inventory control.

Text Books:

1.Programming With Visual Basic 6.0, Mohammed Azam, 2nd Ed. 203, Vikas Publishing

House Pvt. Ltd.

2.Gray Cornel, ‘Visual Basic 7 From The Ground Up”, Tata Mcgraw Hill Edition,1999.

VI SEMESTER

PAPER – XXIX - MANAGEMENT ACCOUNTING

UNIT – I

Management Accounting – Meaning – Objectives – Nature and Scope – Distinguish

between Management Accounting with Cost Accounting and Financial Accounting.

UNIT – II

Ratio Analysis – uses and Limitations of Ratio Analysis.

UNIT – III

Fund Flow Analysis and Cash Flow Analysis (New Format).

UNIT – IV

Budgets and Budgetary Control – Preparation of Production Budget, Purchase Budget,

Sales Budget, Cash Budget and Flexible Budget.

UNIT- V

Marginal Costing – Absorption costing – P/V Ratio – BEP and Margin of Safety -

Practical Application of marginal costing technique to different situations.

Note: Distribution of Marks – Problems 80% and Theory 20%.

30

TEXT BOOKS:

1.Management Accounting - Dr.Ramachandran,

Dr.R.Srinivasan.

2.Management Accounting - Sharma and Sasi K.Gupta

3.Magagement Accounting – T.S.Reddy and Y.Hari Prasad

Reddy

REFERENCE BOOKS:

1. Management Accounting - S.N.Maheswari, Sultan Chand &

Sons, New Delhi

PAPER – XXX - ENTREPRENEURIAL DEVELOPMENT

UNIT – I

Entrepreneurship – Meaning – Nature and characteristics of an entrepreneur –

Qualities, types and functions of an entrepreneur – role of entrepreneur in economic

development.

UNIT – II

Entrepreneurial Motivation: Meaning Theories of Motivation – Maslow and Mcgregor

– Motive for starting an enterprise – entrepreneurial behaviour.

UNIT – III

Establishing an Enterprise: The Start up process – Project identification and selection

– Project formulation – Assessment of Project feasibility, marketing survey, risk analysis,

Break-even analysis – Preparation of Project report, Selection of Site – Legal Considerations

– Basic start-up Probems.

UNIT – IV

Institutional Finance to Entrepreneurs: National Small Industries Corporation (NSIC),

Small Industries Development Organisation (SIDO), Small Industries Develoment

Organisation (SIDO), Small Scale Industries Board (SSIB) Small Industries Development

Corporations, District Industrial Centres (DIC), Tamilnadu Industries Investment Corporation

TIIC and Commercial Banks.

UNIT – V

Entrepreneurial development programmes in India – Role of SISI, SIPCOT and

SIDBI.

31

TEXT BOOKS:

Entrepreneurial Development – S.S.Khanka,

S.Chand & Co., Delhi.

Fundamentals of Renu Arora, S.K.Sood,

Entrepreneurship and - Kalyani Publishers, Ludhiana.

Small Business

PAPER – XXXI - INCOME TAX – LAW AND PRACTICE - II

UNIT – I

Capital Gain – Basis of charge – Capital assets – Transfer of capital assets – Types of

Capital Gain – Exemptions – Computation of Capital Gains – Capital Loss – Tax on Capital

Gains.

UNIT – II

Income from other sources – General incomes – Specific incomes – Deductions in

computing income from other sources – Computation of income from other sources.

UNIT – III

Aggregation of income – Deemed incomes – Deduction from gross total income – Set

off and carry forward of losses.

UNIT – IV

Computation of tax liability – Rules of Income tax – Surcharge – Tax free incomes –

Tax rebates – Tax relief – Computation of tax Liability of individual and firms.

UNIT – V

Income Tax authorities – Powers – Assessment procedure – Types of assessment –

Appeals and Revisions.

Note: Distribution of marks: Problem 60% and Theory 40%.

PAPER – XXXII - COMMERCE PRACTICALS

LIST OF EXERCISES FOR COMMERCE PRACTICAL

UNIT – I

1.Preparation of invoice, receipts, voucher, delivery challan, Entry pass, Gate pass - debit and

credit notes.

2.Preparation of transaction from the receipts, vouchers - credit notes and debit notes.

3.Preparation of application for shares and allotment - letter for share - transfer forms.

32

UNIT – II

4.Drawing, endorsing and crossing of cheques - filling up of pay in slips - demand draft

application and preparation of demand drafts.

5.Making entries in the pass book and filling up of account opening forms for SB account,

current account and FDR’s.

6.Drawing and endorsing of bills of exchange and promissory notes.

UNIT – III

7.Filling up of application forms for admission to cooperative societies. Filling up loan

application forms and deposit challan.

8.Filling up jewel loan application form, procedure for releasing of jewellery in jewel loans

and repayment.

UNIT – IV

9.Preparation of agenda and minutes of meetings-both general body and board of directors.

10.Using bin card and inventories.

11.Using cost sheets.

UNIT – V

12.Filling up of an application form for LIC policy, filling up of the premium form - sending

premium notice and filling up the challan for remittance receipt for the premium. Procedure

for lapsed policy and procedure for settling account while the insured is alive or dead.

13.Preparation of audit programmes.

14.Preparation of audit report and replies to audit objections.

15.Preparation of an advertisement copy, collection of advertisement in dailies and journal,

critically evaluating the advertisement copy.

16.Filling up income-tax returns and application for permanent account number.

NOTE:

Students may be requested to collect original or Xerox copies of the documents and

affix then on the record note book after having filled up. Drawing of the documents should

not be insisted. Distribution of marks : Practicals 75% and record note book 25%.

33

ELECTIVE PAPERS

GROUP – A PAPER – (1) - FUNDAMENTALS OF INSURANCE

UNIT – I

Definition of insurance – general principles of insurance – types of insurance – life,

fire and marine – difference between life and other types of insurance.

UNIT – II

Life Insurance – objects – different types of life policies – annuities – formation of life

insurance contacts – assignment and nominations – lapses and revivals of policies

UNIT – III

Surrender value – paid up value – loans – claims – procedure for claims – settlement

of claims.

UNIT – IV

Marine insurance – functions – marine perils – types of marine policies – clauses in

general use – warranties and conditions – proximate cause – subrogation and conciliation –

re-insurance – double insurance – types of marine losses.

UNIT – V

Fire insurance – characteristics – subject matter – fixation of premium – fire waste –

hazards of fire – physical and moral types of fire policies – cover note surveys and inspection

– average clause – re-insurance and renewals – causa proxima.

TEXT BOOKS:

Insurance Principles and Practice - Sharma K.S.

Principles of Insurance law. - Srinivasan, M.N.

REFERENCE BOOKS:

Theory and Practice of Insurance -. Arifkhan.M. -

34

GROUP – A

PAPER – (2) - INDIAN FINANCIAL SYSTEM

UNIT – I

Structure of Indian financial system – its significance. Money market and capital

market. New financial instruments – commercial paper, treasury bills, certificate of deposit,

inter – bank participation and global depository receipt.

UNIT – II

Introduction to financial services. Meaning of merchant banking – objectives –

functions. Organisation – latest developments – merchant banking in India – Role of SEBI in

regulation of merchant banking.

UNIT – III

Mutual fund – Meaning - types – functions – advantages – institutions involved –

growth of mutual funds in India – SEBI Guidelines. Lease financing – definition – types –

merits and demerits – hire purchase and lease financing – leasing in India.

UNIT – IV

Securitisation – definition – benefits – securitisation Vs. factoring – concepts of

factoring – types – factoring mechanism – factoring Vs. leasing – role of Indian banks in

factoring. Meaning of venture capital – advantages – venture capital funds in India.

UNIT – V

Reforms in secondary market and investor’s protection – New financial institutions –

OTCEI – NSE – DFHI. Meaning of credit rating – functions and benefits - credit rating

agencies in India : CRISIL – objectives – operations – ICRA – operations – other services –

limitations of rating – future of credit rating in India.

TEXT BOOKS:

1)Emerging Scenario of E.Gordon & K. Natarajan,

Financial Services, - Himalaya Publishing House,

Mumbai – 4.

2) Banking and

Financial System - K.Nirmala Prasad &

J.Chandradoss, , Himalaya

Publishing House, Mumbai – 4.

35

GROUP – B

PAPER – (1) - OFFICE ORGANISATION

UNIT – I

Modern Office – Meaning, Importance – Function – Location of Office – Office

Layout – Open and Private Offices – Office Environment, Lighting, Ventilation freedom

from noise and dust, sanitary, security and secrecy.

UNIT – II

Office Organisation – Importance – Types – Organisation chart – Office Manuals –

Delegation of authority and responsibility – centralization vs decentralization.

UNIT – III

Office Systems - Flow of work – Role of Office manager – Office forms – forms of

control – forms of designing – Control of correspondence – Handling inward and outward

mails.

UNIT – IV

Stationery – Importance – Control of Stationery Cost – Purchasing – Stationery

supplies – Filing – Importance – Functions – Characteristics of good filing system – Indexing

– Meaning, Importance and kinds.

UNIT – V

Office furniture – Types of furniture – Office machine and equipments – Object of

mechanization – Types office machines – Computers and its in office – Criteria for selection.

TEXT BOOK:

1. Office Manager - R.K.Chopra

2. Office Management - R.K.Ghosh

REFERENCE BOOK:

1. Manual of Office Management

and Correspondence - B.N.Tanden

2. Office Organisation

and Management. - C.B.Gupta

36

GROUP- B

PAPER – (2) - SECRETARIAL PRACTICE

UNIT – I

Company Secretary – Appointment – Qualifications for appointment as Secretary –

General Legal Position – Duties – Rights – Liabilities.

UNIT – II

Office Organisation the company secretary – Maintenance of records –

Communication and Correspondence – Internal and External – Management and Staff.

UNIT – III

Role of company Secretary in the Formation of Company – Issue of Share Certificates

and Share Warrants – Issue of duplicate share certificate and share warrants – Issue allotment

and calls on share warrants – Surrender and forfeiture of shares – Re-issue of forfeited shares

– Transfer and Transmission of Shares – Maintenance of Accounts and Records.

UNIT – IV

Role of Company Secretary in conducting the Board Meetings – Frequency of Board

Meetings – Notice for Agenda – Quorum – Chairman – Resolution by circulation – Procedure

at Board Meetings – Minutes of the Board Meeting – Procedure at statutory meetings –

Secretarial work relating to statutory meeting – Annual general, meeting and Extra ordinary

General Meeting – Drafting of Notices and Minutes of a company meetings.

UNIT – V

Dividend – Legal Provisions – Secretarial work relating to payment of Dividend –

Dividend Warrants – Interim Dividend Modes of winding up – Secretarial work relating to

winding up of a company.

TEXT BOOK:

1.Secretarial Practice - K.P.M.Sundaram

2.Secretarial Practice - Tandan

REFERENCE BOOKS:

1.Secretarial Practice - M.C.Kauchhal

2.Secretarial Practice - M.C.Shukla Gulshan

3.Secretarial Practice - Sherlekar

37

GROUP – C

PAPER – (1) - PRINCIPLES AND PRACTICE OF CO-OPERATION

UNIT – I

Cooperation – Definition – Capitalism and Socialism – Cooperation as a Golden

Mean between Capitalism and Socialism – Principles of Cooperation

UNIT – II

Evaluation of the cooperative movement – Robert Owen – Rochdale Pioneers – Indian

Cooperative Movement – 1904 and 1912 Acts – Committees – All India Rural Credit Survey

– State Bank of India – Recent Trends.

UNIT – III

Co-operative Structure – Short term Credit – Primary Agricultural Cooperative Banks

– District Central Cooperative Banks – Tamilnadu State Cooperative Banks – Long Term

Credit – PARD Banks – CARD Bank.

UNIT – IV

Non-Credit cooperative societies – consumer stores – Marketing societies – Dairies –

Housing Societies – Industrial Cooperatives, Weavers Socieites.

UNIT – V

Rule of other institutions in Cooperative development – Government and cooperation

– Legal, organizational and Financial Assistance – The Reserve Bank of India relating to

cooperative banks – Licensing NABARD.

TEXT BOOKS:

1. Theory, Principles and Practice of

Cooperation - Bedi R.D.

2. Cooperation - Bhatnagar

38

GROUP- C

PAPER – (2) - CO-OPERATIVE LAW

UNIT – I

General : Need for cooperative legislation – General and history of cooperative

legislation in India – Cooperation credit societies Act 1904 (Act. No.x) Cooperative Societies

Act 1912 (Act No.II) – Multi Unit Cooperative Societies Act 1942 – Tamilnadu Cooperative

Societies Act, 1961,.

UNIT – II

Tamilnadu Cooperative Societies Act 1983. Detailed and critical study for the current

Tamil Nadu Cooperative Societies Act and Rules thereof Sections 1 to 79.

UNIT – III

Tamilnadu Cooperative Societies Act, 1983 Sections 80 to 184.

UNIT – IV

A study of Bye-law provisions of important primary cooperative viz., primary

Agricultural credit societies – primary agricultural credit societies – primary weavers co-

operatives, primary consumer stores, primary marketing societies with special reference to

admission of members, conducting meetings, use of funds, administrative staff etc.

UNIT – V

Model Co-operative Societies Act, 1991.

TEXT BOOKS:

1.Government of Tamilnadu Co-operative Societies Act 1983 and Rules.

2.Government of India Model Co-operative Societies Act 1981.

3.Cooperative Law in Indian by M.D.Vidwan.

REFERENCES:

1.The Tamilnadu Cooperative Manual, 1072 – Government of Tamilnadu.

2.Tamilnadu Land Development Banks Act and Rules.

3.Multi Unit Cooperative Societies Act,1942.

4.The law and principles of cooperation H.Calvert.

5.Report of the committee on cooperative law, 1957 Government of India Publication.

39

QUESTION PAPER PATTERN FOR THEORY SUBJECTS

Time : 3 Hours Max. Marks: 75

PART – A (10 x 2 = 20 Marks)

Answer All Questions

(Two questions from each unit)

PART – B ( 5 x 5 = 25 Marks)


(One Question from each unit with internal choice)

PART – C (3 x 10 = 30 Marks)

Answer any three questions

(One Question from each unit)

QUESTION PAPER PATTERN FOR ACCOUNTS SUBJECTS


PART – A (10 x 2 = 20 Marks)



Out of 10 Questions – 6 Theory – 4 Problems

PART – B ( 5 x 5 = 25 Marks)



Out of 5 Questions – 2 Theory and Problem – 3 Problems only

PART – C (3 x 10 = 30 Marks)




QUESTION PAPER PATTERN FOR INCOME TAX LAW AND PRACTICE


PART – A (10 x 2 = 20 Marks)



40

All Theory Questions

PART – B ( 5 x 5 = 25 Marks)



Each question contains one theory and one problem

PART – C (3 x 10 = 30 Marks)



1 Theory and 4 Problems only

QUESTION PAPER PATTERN FOR STATISTICS


PART – A (10 x 2 = 20 Marks)



Out of 10 Questions – 6 Theory – 4 Problems

PART – B ( 5 x 5 = 25 Marks)




PART – C (3 x 10 = 30 Marks)




Semester – III

Skill Based Elective Paper – I - MARKETING

Unit-I

Definition and Meaning of Marketing-Modern Concept of Marketing.

Unit-II

Marketing Functions – Buying – Transportation – Warehousing

41

Unit-III

Marketing Functions – Standardisation – Grading – Packaging.

Unit-IV

Product Planning and Development – Introduction of a new Product.

Unit-V

Product Life Cycle – Product Diversification

Text Book:

Marketing – Rajan Nair, Sultan Chand & Sons, New Delhi.

Reference Books:

1. Advertising and Salesmanship – P.Saravanavel Margham Publications, Chennai

2. Marketing Management – Sherlakhar S.A 3. Marketing Management – V.S.Ramasamy and Namakumari Macmillan

Semester – III

Skill Based Elective Paper – II - ADVERTISING

Unit-I

Origin and Meaning of Advertising – Definition – Characteristic.

Unit-II

Recent trends in Advertising of a Product.

Unit-III

Advertising and Promotion Mix - Factors.

Unit-IV

Functions of Advertising – Commercial Functions – Social Functions.

Unit-V

Advantages of Advertising – Manufacturers – WholeSalers - Consumers Text Book:

Advertising and Salesmanship- P.Saravanavel, Margham Publications, Chennai. Reference Books:

1. Marketing – Rajan Nair, Sultan Chand & Sons, New Delhi 2. Marketing Management- Sherlakhar, S.A. 3. Marketing Management – V.S. Ramasamy and S.Namakumari

Macmillan

42

Semester – III

Skill Based Elective Paper – III - SALESMANSHIP

Unit-I

Definition of Salesmanship – Features - Objectives

Unit-II

Recruitment of a Salesman – Qualities of a good salesman.

Unit-III

Advantages of Salesmanship – Distinction between Salesmanship and Advertising.

Unit-IV

Types of Salesmanship

Unit-V

Functions, Duties and Responsibilities of a Salesmanship Text Book:

Advertising and Salesmanship- P.Saravanavel, Margham Publications, Chennai.

Reference Books:

1. Marketing – Rajan Nair, Sultan Chand & Sons, New Delhi 2. Marketing Management- Sherlakhar, S.A. 3. Marketing Management – V.S. Ramasamy and S.Namakumari

Macmillan

Semester – IV

Skill Based Elective Paper-IV - BUSINESS ENVIRONMENT

Unit-I

Introduction to Business – Nature and Changing Concept.

Unit-II

Social Responsibilities of Business

Unit-III

Indian Business Environment

Unit – IV

Business Environment - Components- Importance.

43

Unit-V

Public Enterprises in India – Small Scale Industries.

Text Book:-

1. Essentials of Environment – K.Aswathappa Himalaya Publishing House, Mumbai – 4.

2. Business Environment – Dr.S.Sankaran, Margham Publications, Chennai – 17.

Books for Reference:-

1. Business and Society : Lokanathan and A.Lakshmirathan Emerald Publishers, Chennai – 2

2. Indian Economy : S.K.Mirhars V.K.Puri Himalaya Publishers House Mumbai.

Semester – IV

Skill Based Elective Paper-V - INDIAN FINANCIAL SERVICES

Unit-I

Indian Financial Services – Introduction – Concept – Objectives - Functions

Unit-II

Merchant Banking – Definition - Functions

Unit-III

Factoring – Types of Factoring

Unit – IV

Mutual Funds – Operations

Unit-V

Credit Rating – Credit Rating Agencies

Reference Books:-

1. Financial Services : Dr.S.Gurusamy, Vijay Nicole Imprints Private Limited, Chennai 2. Financial Marketing &: E.Gordan & K.Natarajan, Himalaya Services : Publishing House, Mumbai.

44

Semester – IV

Skill Based Elective Paper-VI - HUMAN RESOURCE DEVELOPMENT

Unit-I

Introduction – Meaning, Definition of HRM and HRD

Unit-II

Scope and Importance of HRD

Unit-III

Recruitment – Sources

Unit – IV

Selection Process – Types of Interviews

Unit-V

Employees Training

Reference Books:-

1. Personnel Management : C.B.Mamoria & S.V.Gankar Himalaya Publishing House, Mumbai

2. Human Resource Management: Sasi K. Gupta, Rosy-Joshi, Kalyani Publications

3. Human Resource Management : P.C.Michael, Human Relation Himalaya Publication.